The
A J Bennewith Charitable Trust Report and Financial Statements Year ended 5 April 2021
Charity no: 1086826
The A J Bennewith Charitable Trust
| Contents | Page |
|---|---|
| Charity Information | 1 |
| Report of the Trustees | 2 |
| Report of the Independent Examiner | 3 |
| Statement of Financial Activities | 4 |
| Balance Sheet | 5 |
| Notes to the Financial Statements | 6 - 8 |
The A J Bennewith Charitable Trust
Reference and Administration Information
Trustees
A J Bennewith - Chairman L M Bennewith C M Ross C Bacon - Appointed 10 September 2020
Registered office
3 Wey Court Mary Road Guildford Surrey GU1 4QU
Charity number 1086826
Page 1
The A J Bennewith Charitable Trust
Report of the Trustees for the Year Ended 5 April 2021
The trustees present their report with the financial statements of the charity for the year ended 5 April 2021.
Reference and Administration
All general information relating to the A J Bennewith Charitable Trust can be found on page 1.
Structure, Governance and Management
The charity is governed by its trust deed and is an unincorporated charity. It is controlled by the trustees who are appointed when necessary by the existing trustees and are given sufficient training upon appointment.
Objectives and Activities
The charity's objective is to apply the trust income for the benefit of such exclusively charitable purposes as the trustees in their discretion may think fit.
The trustees have had due regard to the guidance on public benefit published by the Charity Commission. The main activity undertaken to further the charity's purpose for the public benefit is the making of grants to other charitable organisations.
Achievements and Performance
During the year the charity was able to use its resources to support 27 different charities.
Financial Review
The charity's net assets stood at £25,294 at the end of the reporting period. As the charity has no fixed overheads or financial commitments, the trustees consider the holding of substantial reserves to be unnecessary. However, it is the intention of the trustees to maintain a moderate level of reserves sufficient to enable the charity to meet such unexpected requests for financial assistance as arise from time to time.
Plans for Future Periods
In the future the charity plans to continue to carry out its current objects and activities and continue to support other charities, particularly those who share the Christian gospel.
Statement of trustees' responsibilities
Charity law requires the trustees to prepare in respect of each financial year of the charity a statement of accounts complying with such requirements as to its form and contents as may be prescribed by regulations made by the secretary of state. In preparing those financial statements, the trustees are required to;
-
select suitable accounting policies and then apply them consistently;
-
make judgments and estimates that are reasonable and prudent;
-
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business
The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Charities Act 2011. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
On behalf of the trustees:
A J Bennewith Trustee
Dated: 16 July 2021
Page 2
The A J Bennewith Charitable Trust
Independent Examiner's Report to the Trustees of The A J Bennewith Charitable Trust
I report to the charity trustees on my examination of the accounts of the A J Bennewith Charitable Trust (the Trust) for the year ended 5 April 2021.
Responsibilities and basis of report
As the charity trustees of the Trust you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act').
I report in respect of my examination of the Trust's accounts carried out under section 145 of the Act and in carrying out my examination I have followed all applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.
Independent examiner's statement
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
-
1 accounting records were not kept in respect of the Trust as required by section 130 of the Act; or
-
2 the accounts do not accord with those records; or
-
3 the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination.
I confirm that there are no other matters to which your attention should be drawn to enable a proper understanding of the accounts to be reached.
G Smith Esq 12 Surrey House New Road Chilworth Guildford Surrey GU4 8LP
Date: 16 July 2021
Page 3
The A J Bennewith Charitable Trust
Statement of Financial Activities
for the Year Ended 5 April 2021
| Notes Income from Donations and gifts Tax recoverable Total Expenditure on Charitable activities: Donations paid 6 Other expenditure Total Net income/(expenditure) Total funds brought forward Total funds carried forward |
Unrestricted Funds £ 32,034 7,996 40,030 41,316 - 41,316 (1,286) 26,580 £25,294 |
Restricted Funds £ - - - - - - - - - |
Total Total Funds Funds 2021 2020 £ £ 32,034 36,360 7,996 9,090 40,030 45,450 41,316 44,979 - 20 |
|---|---|---|---|
| 41,316 44,999 |
|||
| (1,286) 451 26,580 26,129 £25,294 £26,580 |
Continuing operations
All income and expenditure has arisen from continuing activities.
Page 4
The A J Bennewith Charitable Trust
| Current assets Cash at bank and in hand Debtors and prepayments Charitable loan Net assets Funds Unrestricted funds Restricted funds Total funds |
Notes 2 4 Balance Sheet as at 5 April 2021 |
2021 £ 3,850 7,996 13,448 £25,294 25,294 - £25,294 |
2020 £ 4,042 9,090 13,448 |
|---|---|---|---|
| £26,580 | |||
| 26,580 - |
|||
| £26,580 |
Signed on behalf of the trustees:
A J Bennewith Trustee Date: 16 July 2021
Page 5
The A J Bennewith Charitable Trust
Notes Forming Part of the Financial Statements Year Ended 5 April 2021
1. Principal accounting policies
a. Basis of preparation
The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2015)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Charities Act 2011. The financial statements have been prepared under the historical cost convention.
b. Income recognition
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.
Tax reclaimable in respect of covenants and gift aid is credited in the same period as the underlying donation.
c. Resources expended
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount can be measured reliably. Expenditure is accounted for on an accruals basis.
d. Fund accounting
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.
Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.
Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.
2. Debtors and prepayments
| Tax reclaimable | 2021 £ £7,996 |
2020 £ £9,090 |
|---|---|---|
3. Trustees' expenses
No expense payments were made to the trustees during the year.
Page 6
The A J Bennewith Charitable Trust
Notes Forming Part of the Financial Statements Year Ended 5 April 2021
4. Funds
| Unrestricted funds General fund Restricted funds |
Brought forward £ 26,580 - £26,580 |
Incoming resources £ 40,030 - £40,030 |
Resources expended £ (41,316) - £(41,316) |
Carried forward £ 25,294 - |
|---|---|---|---|---|
| £25,294 |
The unrestricted general fund is available to be used in accordance with the charitable objectives at the discretion of the trustees.
5. Comparatives for the Statement of Financial Activities
| Income from Donations and gifts Tax recoverable Total Expenditure on Donations paid Other expenditure Total Net income/(expenditure) Total funds brought forward Total funds carried forward |
Unrestricted Funds £ 36,360 9,090 45,450 44,979 20 44,999 451 26,129 £26,580 |
Total Restricted Funds Funds 2020 £ £ - 36,360 - 9,090 - 45,450 - 44,979 - 20 - 44,999 - 451 - 26,129 - £26,580 |
|---|---|---|
Page 7
The A J Bennewith Charitable Trust
Notes Forming Part of the Financial Statements Year Ended 5 April 2021
6. Donations paid
| Donations paid | ||
|---|---|---|
| Donations to individuals Donations to institutions (see below) Donations to institutions are made up as follows: Godalming Baptist Church The Garden Tomb Association Guildford Baptist Church Beacon Centre Churches Together in Godalming Guildford Opera Company Caterham Baptist Church Redhill Baptist Church International Needs Cranleigh Arts Centre Elam Ministries SCAS Trinity Trust Team Other donations less than £2,000 |
2021 £ 50 41,266 41,316 £ 6,940 4,000 3,700 3,000 2,400 2,350 2,200 2,000 - - - - 1,700 12,976 41,266 £ |
2020 £ 1,000 43,979 |
| 44,979 £ |
||
| 9,050 6,000 - - - - - - 4,500 3,700 2,200 2,000 2,000 14,529 |
||
| 43,979 £ |
Page 8